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CA Foundation Exam June 2023 » CA Foundation Study Material » Accountancy » Theoretical Framework Explained
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Theoretical Framework Explained

The theoretical framework establishes a sense of structure for your research problem that guides your research and provides relevant information regarding concepts.

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A theoretical framework in a research study provides the supporting structure for any research. We use theory to explain, predict and understand phenomena. A theoretical framework is the summary of the theory developed with pre-existing knowledge of variables. It serves as your presentation of the idea to explain the research problem. 

One of the essential purposes of building a theoretical framework is to demonstrate that the explanation you are proposing is based on factual information and not on personal biases.

Theoretical Framework: Meaning

While conducting research hypotheses, we consider the theoretical framework as the guiding model that helps us establish a sense of structure. Consider it as being the backbone of your research problem that provides support for your investigation. The theoretical framework serves as the justification to the reader for your research problem. 

The basics of the structure can be broken down into three distinct parts to understand the theoretical framework’s meaning.

Terms and their Definitions

By defining the scientific terms or phrases, you provide a better understanding to the reader and a point of reference. 

Logical Connections

You can provide logical explanations for various terms, ideas, and theories for easier comprehension. By explaining the logical connections, you also strengthen your research for questioning and testing. 

Explanations of Theories

Your theoretical framework may include a detailed explanation of your theories and how they relate to the research problem. 

Importance of Theoretical Framework

Developing the theoretical framework provides clarity to the theory of your research problem. It is provided in a clearly defined manner for the reader’s understanding. You also consider other frameworks regarding your research problem to ensure that your personal biases are not driving the research. 

A theoretical framework answers the conceptualisation questions that help the readers to understand the research problem. These are:

  1. Nature of Research Problem
  2. Basis of Research Problem
  3. Method of Analysis

The theoretical framework also leads you to alternative theories that challenge your perspective. These strengthen your theory as well. Also, when you further develop your theoretical framework, you come across its limitations. This provides you with a broader perspective to consider other frameworks that will allow you to explain your research study better. 

The Theoretical framework gives the reader a perspective on how the researcher interpreted the data. Without a proper context, your research problem may not come across to your reader. The theoretical framework will allow the reader to step in the researcher’s shoes. 

Types of Theoretical Framework

The purpose of the theoretical framework is to provide a context and perspective. It allows the reader to see the research problem through the researcher’s lens. There are different types of theoretical frameworks or lenses available to explain various concepts and phenomena. These are:

  1. Psychological Theories
  2. Social Theories
  3. Organizational Theories
  4. Economic Theories

How does one develop a Theoretical Framework for a Research Study?

The theoretical framework allows you to present your research problem with the help of theoretical knowledge about the topic. Your theoretical framework is a literary discussion of two concepts:

  1. The research problem
  2. The rationale for conducting the research study

Theoretical Framework Example

The theoretical framework allows you to represent your research problem in light of the summary of the text. You can follow these simple steps to develop your theoretical framework. By following the theoretical framework example, you can organize your information effectively. 

  • Define your variables and what is known about them at the beginning
  • This includes their relationship with each other and all the possible explanations
  • Identify the theory that explains your research problem by investigating other researchers’ views
  • This supports your research problem and beliefs, which you can use to defend your rationale 
  • Apply the theory to your research problem and state your hypotheses
  • It would tell the reader what to expect in the research text

Conclusion

The theoretical framework is a foundation upon which a research problem is studied. It provides us with the background of the existing knowledge relevant to our problem. Including a theoretical framework within the research study is essential as it provides a context to the reader. It allows him to look at the research problem through the same lens as the researcher and strengthens the study for scientific questioning.  

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Frequently asked questions

Get answers to the most common queries related to the CA Foundation Examination Preparation.

What do you understand by the term conceptual framework?

Ans- The conceptual framework is a subset of a much broader theoretical framework. The conceptual framework provides...Read full

Explain the relationship between theoretical framework and quantitative research.

Ans- The theoretical framework directs the research methodology to be applied. The choice of quantitative research d...Read full

Why is it important to consider alternative theoretical frameworks?

And- We study alternative theoretical frameworks to ensure that our instincts and biases are not influencing the res...Read full

How does the theoretical framework strengthen the study?

Ans- The theoretical framework is a collection of concepts, terms, and definitions relevant to our study and provide...Read full

Ans- The conceptual framework is a subset of a much broader theoretical framework. The conceptual framework provides us with the concepts to support our research study. It represents the expected relationship between the variables of the research problem. The conceptual framework is based upon the existing theoretical knowledge available for the research study.

Ans- The theoretical framework directs the research methodology to be applied. The choice of quantitative research design is heavily dependent on the literary review of the research study. Quantitative research uses reasoning as a basis for design choices identified by the theoretical framework. 

And- We study alternative theoretical frameworks to ensure that our instincts and biases are not influencing the research study. Furthermore, it helps us to understand the limitations of our theoretical framework. Also, alternative theories might challenge our perspective, which helps to strengthen our research. 

Ans- The theoretical framework is a collection of concepts, terms, and definitions relevant to our study and provides a foundation for the research problem. It improves the research study in the following ways:

The framework provides the reader with the existing knowledge relevant to the research problem. By stating the assumptions, we allow the reader to evaluate them in the context of our problem. We provide a perspective to the reader about how we conceptualized our research problem and the analysis methods.  

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